JODI PH: what changed
What changed
JODI PH
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€14,356
2024 · €3,712-€18,069
Equity
€10,010
2024 · €116,366-€106,356
Cash
€87,079
2024 · €84,314+€2,765
Balance sheet total
€332,362
2024 · €392,747-€60,385
Largest movements
Assets
- Intangible fixed assets -€65,737
down €65,737 (-42.9%), from €153,291 to €87,554
- Receivables after one year +€50,000
new in 2025: €50,000
- Current investments -€38,000
down €38,000 (-86.4%), from €44,000 to €6,000
- Tangible fixed assets -€13,063
down €13,063 (-16.6%), from €78,629 to €65,566
of which Furniture and vehicles: -€10,756
- Receivables within one year +€11,775
up €11,775 (+179%), from €6,596 to €18,371
of which Other amounts receivable: +€10,459
Equity and liabilities
- Profit (loss) carried forward -€106,356
down €106,356, from €96,366 to -€9,990
- Other debts +€77,836
up €77,836 (+21,381%), from €364 to €78,200
- Debts after one year -€27,252
down €27,252 (-14.6%), from €186,457 to €159,204
- Tax, wage and social debts -€5,505
down €5,505 (-24.7%), from €22,267 to €16,762
of which Remuneration and social security: -€5,706
Income statement
- Gross operating margin -€31,787
down €31,787 (-9.6%), from €331,171 to €299,383
- Staff costs -€14,645
down €14,645 (-6.3%), from €232,279 to €217,635
- Financial income +€3,623
up €3,623 (+436%), from €831 to €4,454
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,712
Gross operating margin
-€31,787
Staff costs
+€14,645
Depreciation
-€83
Other operating charges
-€812
Other operating items
-€6,605
Financial income
+€3,623
Financial charges
+€1,241
Taxes
+€1,710
Result 2025
-€14,356
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€87,972
Investment
+€33,280
Financing
-€118,488
Cash 2024
€84,314
From operations (derived)
+€87,972
Net result for the year
-€14,356
Depreciation
+€83,520
Receivables after one year
-€50,000
Stocks and contracts
-€830
Receivables within one year
-€11,775
Deferred charges and accrued income
+€8,955
Trade debts
-€162
Tax, wage and social debts
-€5,505
Other debts
+€77,836
Accrued charges and deferred income
+€290
Investment (derived)
+€33,280
Investment in fixed assets (net)
-€4,720
Current investments
+€38,000
Financing
-€118,488
Debts after one year
-€27,252
Current portion of long-term debt
+€765
Contributions, distributions and other
-€92,000
Cash 2025
€87,079
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,747 | €332,362 | -€60,385 | -15.4% |
| Fixed assets | 21/28 | €231,920 | €153,120 | -€78,800 | -34.0% |
| Intangible fixed assets | 21 | €153,291 | €87,554 | -€65,737 | -42.9% |
| Tangible fixed assets | 22/27 | €78,629 | €65,566 | -€13,063 | -16.6% |
| Plant, machinery and equipment | 23 | €4,927 | €6,335 | +€1,408 | +28.6% |
| Furniture and vehicles | 24 | €53,274 | €42,519 | -€10,756 | -20.2% |
| Other tangible fixed assets | 26 | €20,428 | €16,712 | -€3,716 | -18.2% |
| Current assets | 29/58 | €160,828 | €179,243 | +€18,415 | +11.5% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Stocks and contracts in progress | 3 | €5,759 | €6,590 | +€830 | +14.4% |
| Stocks | 30/36 | €5,759 | €6,590 | +€830 | +14.4% |
| Amounts receivable within one year | 40/41 | €6,596 | €18,371 | +€11,775 | +179% |
| Trade receivables | 40 | €5,570 | €6,885 | +€1,315 | +23.6% |
| Other amounts receivable | 41 | €1,026 | €11,486 | +€10,459 | +1,019% |
| Current investments | 50/53 | €44,000 | €6,000 | -€38,000 | -86.4% |
| Cash at bank and in hand | 54/58 | €84,314 | €87,079 | +€2,765 | +3.3% |
| Deferred charges and accrued income | 490/1 | €20,158 | €11,203 | -€8,955 | -44.4% |
| Total equity and liabilities | 10/49 | €392,747 | €332,362 | -€60,385 | -15.4% |
| Equity | 10/15 | €116,366 | €10,010 | -€106,356 | -91.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,366 | -€9,990 | -€106,356 | |
| Amounts payable | 17/49 | €276,381 | €322,352 | +€45,971 | +16.6% |
| Amounts payable after more than one year | 17 | €186,457 | €159,204 | -€27,252 | -14.6% |
| Financial debts | 170/4 | €186,457 | €159,204 | -€27,252 | -14.6% |
| Amounts payable within one year | 42/48 | €87,092 | €160,026 | +€72,934 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | €26,488 | €27,252 | +€765 | +2.9% |
| Trade debts | 44 | €37,974 | €37,812 | -€162 | -0.4% |
| Suppliers | 440/4 | €37,974 | €37,812 | -€162 | -0.4% |
| Taxes, remuneration and social security | 45 | €22,267 | €16,762 | -€5,505 | -24.7% |
| Taxes | 450/3 | €626 | €827 | +€201 | +32.1% |
| Remuneration and social security | 454/9 | €21,641 | €15,935 | -€5,706 | -26.4% |
| Other amounts payable | 47/48 | €364 | €78,200 | +€77,836 | +21,381% |
| Accrued charges and deferred income | 492/3 | €2,833 | €3,122 | +€290 | +10.2% |
| Remuneration, social security and pensions | 62 | €232,279 | €217,635 | -€14,645 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,436 | €83,520 | +€83 | +0.1% |
| Other operating charges | 640/8 | €1,228 | €2,040 | +€812 | +66.1% |
| Non-recurring operating charges | 66A | - | €6,605 | +€6,605 | |
| Gross operating margin | 9900 | €331,171 | €299,383 | -€31,787 | -9.6% |
| Operating profit (loss) | 9901 | €14,227 | -€10,416 | -€24,643 | |
| Financial income | 75/76B | €831 | €4,454 | +€3,623 | +436% |
| Recurring financial income | 75 | €831 | €4,454 | +€3,623 | +436% |
| Financial charges | 65/66B | €9,371 | €8,130 | -€1,241 | -13.2% |
| Recurring financial charges | 65 | €9,371 | €8,130 | -€1,241 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €5,686 | -€14,092 | -€19,779 | |
| Income taxes | 67/77 | €1,974 | €264 | -€1,710 | -86.6% |
| Profit (loss) for the period | 9904 | €3,712 | -€14,356 | -€18,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,712 | -€14,356 | -€18,069 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.